E 20-8 Governmental fund closing entries A general ledger trial balance for Any City contained the following balances at June 30, 2013, just before closing entries were made:

Due from other funds $600 Fund balance—unassigned 3,000 Estimated revenues 18,000 702 CHAPTER 20 Revenues 17,380 Appropriations 17,500 Expenditures—current year 16,450 Expenditures—prior year 1,900 Encumbrances 1,000 Nonreciprocal transfer in 3,200 Reserve for encumbrances 1,000 Reserve for encumbrances—prior year 2,000 REQuIRED: Prepare the necessary closing entries.